CONCEPTUAL FRAMEWORK FOR INVENTORY AUDIT AND CONTROL

Nigora Alimkhanova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3

Abstract: This article outlines the theoretical foundations of inventory auditing, including its objectives, principles, andorganizational-evaluation mechanisms. The study analyzes the methodology of the audit process related to verifying theexistence, safeguarding, and valuation of inventory assets. The article also reveals the interrelation between moderninventory management practices and auditing standards, and provides recommendations for improving the effectivenessof inventory audit procedures.

Keywords: inventory audit; inventory verification; asset control; internal control; audit principles; inventory valuation; audit methods. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:id:8657

DOI: 10.5281/zenodo.18171076

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